Nev. Admin. Code § 360.42 — 360.42

NAC 360.042    Taxpayers’ Bill of Rights: Publication and distribution of
informational pamphlet; written instructions concerning rights and
responsibilities of taxpayers; periodical newsletter with information on common
errors; timely response to request of taxpayer; agreements for payment of tax
in installments. ( NRS
360.090 , 360.2915 , 360.292 ,
360.2925 ,
360.293 )
1.   NRS
360.291 , the Taxpayers’ Bill of Rights, specifies the rights of the
taxpayers of Nevada. These rights, summarized in pamphlet form, will be
furnished to all taxpayers and any other person upon request and will be
updated as needed. The Department shall support not only the letter, but also
the spirit, of the provisions of the Taxpayers’ Bill of Rights.
2.  The Department shall provide:
(a) Written instructions advising taxpayers of
their rights and responsibilities;
(b) Information concerning the most common errors
made by taxpayers which will be published periodically in the newsletter of the
Department entitled, Nevada Tax Notes; and
(c) A written response to each written request
submitted by a taxpayer, within 30 days after receiving the request, unless
other arrangements have been made in advance.
3.  The Department may accept installment
payments over a period exceeding 12 months upon the execution of a written
instrument between the taxpayer and the Department. The Director’s approval is
required before any such agreement becomes effective.
(Added to NAC by Tax Comm’n, eff. 1-16-92)—(Substituted
in revision for NAC 360.500)
PRACTICE BEFORE THE NEVADA TAX COMMISSION
General Provisions